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2016 (12) TMI 719 - CESTAT CHENNAIImposition of penalty - exemption criteria not followed - adjudication was beyond the SCN - Held that: - The facts of the case would clearly prove there was no commissioning of any offence on the part of the appellant in as much as no duty liability would also have accrued on the main appellant M/s. Devi Fabricators, the charge of contravention of rule 209A is not sustainable - There are no ingredients present under Rule 209A warranting imposition of penalty on the appellant. We normally do not prefer to remand the matter but this is a case, which prima facie shows that appellant may be aggrieved if the appeal is disposed exparte by Tribunal when above grounds of appeals have been raised in the appeal memo, which go to the root of the matter challenging basis of appeal order. We do not prejudge the matter, but prima facie noticing grievance of the appellant that adjudication has travelled beyond the SCN, it is considered that the appellate authority should grant reasonable opportunity of hearing to the appellant to lead defence and recording his defence both on fact and law shall pass a reasoned and speaking order - In view of the above prima facie observations, appeal is remanded to the ld. Commissioner (Appeals), who shall issue notice to the appellant within three months of receipt of this order and hearing the appellant shall pass appropriate order - appeal allowed by way of remand.
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